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Mt. Vernon Democratic banner (Mount Vernon, Ohio : 1853), 1859-05-17

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V V - v VOLUME 23. MOUNT VERNON, OHIO : TUESDAY; MAY; 17: Xl ilvl J tpjl ' ' v .IT. f4-' .-. . i v- y i, Ufioo ia 7ooiward'a Block, Third Story TEIlltS Two DoQarx aaanai, pyblln ,d-wawj 13,60 wiUiin tix sumtb t3,C8 ftr tk x-fVinHioo ol kh jar. - Clota of twenty; $1,00 foiu - PU1ILISI1 CD DY lUTnORITY. No. 206 AN ACT; - . " For the Assessment and Taxation of all Property in this Stale, and for levying Taxes -thereon according to iU tme value in money. Sjicrioir I. Be it enacted br th. General A. . semlly of the titate of Ohio, That, all property whether real or personal, in this State, all moneys, credits, investments ia bonds, stocks, joint stock companies, or otherwise, of persons residing therein; the property of corporations now existing or hereafter created, and the property of all banks or bankin companies, now existing ' or hereafter created, and , of all bankers, except each as is hereinafter expressly exempted, shall be subject to taxation; and sacb property, mon- ejs credits, investments in bonds, siocks, joint stock companies or otherwise, or the value there- of, shall be entered on the list of taxable property, for that purpose, in the manner prescribed by this act. Skc. 2. The terms "real property"and "land," wherever used in this act, shall be held to mean aud include not only the land itself, whether laid out in town lots or otherwise, with all things contained therein, but also all buildings, structures and improvements and other fixtures of whatsoever kind thereon, and all rights and privileges belonging, or in any wise appertaining thereto. The term "investments in bonda." whenever used iu this act, sbs.ll be held to mean and include all moneys invested ia bonds, f whatsoever I.:., j -l .1 j . . , " niiiu, wociaer issuea oy mcorporatea or unincor-porated companies, towns, cities,-townships, counties, states, or other corporations, or by the United States, held by persons residing iu this t&te, whether lor . themselves or as guardians, trustees or agents. The term "investments in stocks wherever used ia this act, shall be held to meftn and include all moneys invested in the. pnblic stocks of this or any other state, or of the United S'.ales, or in any aociatio, joint stock tympany or otherwise, the' stock or capital of which is or mny be divided into shares, which unre transferable by each owner, without the con-. sent of the other partners or ; stockholders, for the taxation of which no special provision is tnade by thiaact, held by persons residing in " this stale, either for themselves, or as guardians trustees or agentar The terra oath," wherever ased in this act, shall be held to mean oath or affirmation. Every word iu this act importing the masculine gender, may extend and be applied to females as well as males. The term personal property." wherever used in this act, ' eh all be held to mean and incline: 1st. Every tangible thing being the subjectTbf ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property as hereiobefbre defined. 2d, The capital stock, nudivided profits, and all other means, not forming part of the capital stock of every company, whether incorporated or unincorporated, and every share, portion or interest ia such 6tock, profits orroenns, by whatsoever nimo the same may be designated, inclusive of every share or portion, right or interest, either legal o . equitable, in and to every ship, vessel or boat, of whatsoever name or description, used or designed to be. used either exclusive or partially ia navigating any of the waters within or bordering on this State, whether such ship, vessel or boat shall be within the jurisdiction of this State or - . elsewhere, and whether the same shall have been enrolled, registered or licensed at any collector's office, or within any collection district in this 'i$tats or not. -The term "moneys," wherever used in this act, shall be held to mean and include gold and silver coin, and bank notes in actual possession of solvent banks, and every deposit which the person" owning, holding , in trust or having the beneficial interest therein, is entitled to withdraw ia money, on demand. The term "credits' whenever used in this act, shall be T held to mean the excess of the sum of all legal claims and demands, whether for money or other 1 valuable thing, or for labor or service due, or to become due, to the person liable to pay taxes thereon, including deposits in banks or with persons in or out of this state, other than such as -are held to be money as hereinbefore defined by this section, when added together, (estimating every sucb'claim or demand at its true value in money,) over and above the sum of legal, bona fide debts owing by such persons. But in making up the tans of such debts owing, there shall betaken into account no obligation to any routti -al insurance company, nor any unpaid subscrip- - .tion to the capital stock of any joint stock com- ' -pany, or any subscription for any religions, sci- eotihe, literary, or charitable purpose; nor any acknowledgement of any indebtedness unless foanded on tome consideration actually received and believed at the time of making each acknowledgement to be a full consideration there-fq nor any acknowledgement, of debt made for the purpose of diminishing the amount ot credits to be listed for taxation; nor any greater . amount or portion of any liability as surety, that the person required to make the statement of such credits believes that such surety is in equi ty bound, and will be compelled to pay, or to contribute, ia case, there be no securities; provided, that pensions receivable from the United States, or from anj of them, salaries or payments expected to be received , for labor or services to be performed or rendered, shall not be held to be aanuiites within the meaning of this act. : Sxc;.3. That all .property described in this ' aection to the extent herein limited shall be ex.--1 - etnpt from taxation, that is to say, 1st. All pob-r'Tio school hoases ai houses used, exclusively " tor publie worship, the books and furniture there-in, and the grounds attached, to such buildings - necessary for the proper occupancy, use and en payment o the same, find- Dot . leased or otherwise osed witb view to profit. All public col- Jeges, pablio academies, all buildings connected ' erith the tame, and' all lands conaected with . fublia institutions cf learn ia, not need with view to profit. . Thli provlsjoa iha!I not extend . - , to Uaaehold estates cf real tronert v. held nnder aheeathority ot any college or nairersitof lernng of ttie ute 2i, AU land osed ex. cmsiveiy as grave-yards, or greaada fo burying - tie dead, except such as are held by any person ov ' or persons, company or corporation, with a t a prot, pr for the purpose of f peculation in the aa!e thereoC - 3d, AU, property, whether real or ; personalr belonginx xclusirefy to this state; or - the United States. 4th. All buildings belonging to couuties dsed for honiu courts, for jails, or for county aZces, with the ground, not exceeding in any county ten acre, on which euch buildings ejected. ;h. All lands, jbouaes, and other . r. coudings belonging to any- o niy,,-tQwnship' or . ttown, used exclusively for the accommodation or ut-HUw voepoor. JfjtVAil boildins belong- jrtoinetilotions ct purely putlio charity, to-- r-s.-erwjlh the- land actually occep-si tyaeh i.::v.atiors,not l9Mi or cthenriae used, with r B t t 1-j prc7t. uni s.a moneys tad ereiliiap--S ..j.isd &Wy to eusUiaing,-aad belonHng jtl5s;relr 4o c iastjlation, 7tjj, AH fire- engines and other implements osed for the extinguishment of -fires,- with the buildings . Used exclusively for the" safe keeping thereof, and for the meeting of lire companies, whether belong ing to any town, or to any fire company organized therein. 8th. All market-houses, public squares or other publie grounds, ' town or town-ship bouses or halls, used exclusively for public purpose, jnd U works, machinery and fixtures belonging to any town and osed exclusively for conveying- water to soch town. th.- Each individual in this state may hold exempt from taxation personal property of any description of which suca individual is the actual owner, not exceeding fifty dollars in value; no person shall be required to list a greater portion of any cred its than he believes will be received, or can be collected, nor any greater portion of any obligation given to secure the payment f rent, than the amount of rent that shall have accrued on the lease, and shall remain unpaid at the time of such listing; no person shall be required to include io his statement as a part of the personal property, moneys, credits, investments in bonds. joint stock ; companies, or otherwise, which he is required to list, any shares or portion of the capital stock or property of any company or cor poration, which is required to list or return its capital and property for taxation in this Atate. the taxes upon banks, banking? companies, and all other joint stock companies, or corporations, of whatever kind, levied and collected, in pursuance of the provisions of this act, shall be in lieu of any taxes which! such bank or banking company, or other joint stock company or corporation was, by former laws, requited to pay. BY WHOM, WHERE, AND IV WBlT HAXXEIl PBXlFKB-i . TV SHALL BE LISTED. Sec 4. Every person of full age and sound mind, not a married woman, shall list the real property of which he is the owner, situate in the county in which he resides, the personal property of which he is the owner, and all moneys in his possession; and be shall enlist all monevs invest ed, loaned Or otherwise controlled by him, as agent or attorney, or on account of any other person or persons company or corporation what-soever, and fall moneys depoeited suhiect to his order, cheek or draft, and credits due from, or owing by any person or persons, body corporate or politic, whether in or out of such county. The property of every ward shall be listed by his guardian; of every minor child, idiot or lunatic having no other guardian, by hU father, if living, if not, by his mother, if living, and if neither father nor mother be living, by the person having such property in charge; of every wife by her husband, if of sonnd mind, if not, by herself; of e very person for whose benefit property is held inj trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, by such receivers; of every company, firm, body politic or corporate, by the president or principal accounting officer, partner or agent thereol. Every person required to list property on behalf of others, by the provisions of this act, shall list in the same township in which he would be required to list it, if such property were his own; but he shall list it separately from his own, specifying ia each case the name of the person, estate, company, or corporation, to whom it belongs; aud all real property and merchants' and manufacturers stock, and all the articles enumerated in the seventh section of this act, and all personal property upon farms and real property not in towns, shall be returned fur taxation, and taxed in the township and town in which it is situated; and all other personal property, except such asia taxable for state; purposes only, shall be entered for taxation in the township or town in which the person charged with the tax thereon resided, at the time a list thereof was taken by the assessor if such person reside in the county where such property was listed; end if not, then such property shall be entered for taxation and taxed in the township where situated when listed, anything in this act to the contrary notwithstanding. Sec. 5. Property held under a lease fora term exceeding fourteen years, belonging to the state, or to any religious, scientific or benevolent society, or institution, whether incorporated or unincorporated, and school and ministerial lands, shall be considered, for all purposes of taxation, as the property of the person so holding the same, and shall be listed as such by such person or his agent, as in other cases. Sec. 6. Each person required bv this act to list property, shall make out and deliver to the assessor, when required, or within teu days thereafter, a statement, verified by his oath or affirmation,1 of all the personal property, monevs, credits, investments in bonds, slocks, joint stock jompauies, or otherwise, in his possession, or under the control of such person, at the time notice waa given him by the assessor, to make out such statement, and which, by the provisions of this act, he is required to list for taxation, either as owner or holder thereof, or as guardian, parent, nusoand, trustee, executor, administrator, receiv er, accounting officer, partner, agent, or factor. Sec ?. Such statement , shall truly and dis- tinctly set forth, first, the number ot horses, and tne value tnereot; second, the number of seat : cattle, and the value thereof; third, the number of mules and asses, and the Value thereof; fourth the number of sheep, and the value thereof; fifth, the number of hogs, and the value thereof; sixth, every pleasure carriage of whatsoever kind, and the value thereof; seventh, ; the. total .value of all other articles or personal property which such person is by this act required to list; provided that if such person shall exhibit to the assessor the animals or other articles of personal proper, ty above enumerated, the value of snch property so exhibited may be omitted in such statement, and the assessor shall in sucb cases determine their value; without Teqniring the oath of the person making such statement as to the. value-thereof, and such person shall in that case be required only to make oath or affirmation to the value ot the remainder of the personal property which he is required to list; eighth, every gold and silver watch, and the value thereof; ninth, every piano forte, and the valae: thereof; tenth, the value of the goods and' merchandise which such person is required to list as a merchant; eleventh, the value of the property which such person is required to list as a banker, broker, or stock jobber, twelfth, the valoe of the materiala and manafactured articles which such person ia required to list a a manafaeturer; thirteeath, tha value of money, and Credit reauired, to be listed including' all balancee of book accounts; four-tsenib, the value of the moneys invested is bonds, stocks, joint- itock companiaa, f otherwise, which eocli person ia by thie act required to list. ; See. 8. . If there' be ao articles of ceraonal property moneys, or . credit,; investments in bonds, stocks, joint stock compauiee or other wise, which each person would .be, by thie act, required ia list, on hi own account, or account of .others, be may let fortb auch fact to tha as sessor, who Bhau require tie oath of affirmation ofttcb persQa. to the truth of the fame.- - - ' e " w tnxa rxoptxTT. ' " f i'" ' I'cl1 IePrt parcel cf real property haU be Valued at it true, value ia money, x clatUng the vala of the crops growing thereon; but the prwe fo. vhkk sach res.1 prcperty would taken as Uaxritenoo of each true valae.' Each tractor Jot cf real froperty ..bUongln to this slate, to any eoanty, city, or- chariulie iiti. taUoo, WwttJier- wcorporated or nn La corpora ted and cboci or teinuurial .I.dj, LcU ier , least for m term, exceedicg e years.'abaa U valued at such jmce as the aspr?of ' belieras could be obtained "at private sale for such leasehold estate. .Personal property,l of every -de scription, shall be valued, at the usual selling price of similar property at the time oC listing. and at the place where the same may then be; and if there be no usual selling price known to the person whose duty it shall be to fix a value thereon, then at such !, price' a Jt is believed could be obtained therefor, in j money, at such time and place. Investments Jo. bonds,' stocks, joint stock companies, or otherwise, shall be valued at the true value thereof, in money. Money, whether in possession or ou deposit, shall be entered in the statement at the full amount thereof; provided, that depreciated bank notes shall .be entered at their current value. Every credit for a sum certain, payable either in money, property of any Kind, labor or services, shall be valued at the full price of the sum so payable; if for a specifio article, or for a specified number or quantity of any article or articles of property, or for a certain amount of labor, or for services of any kind, it shall be valued at the current price of such property, or of such labor or .service, at tbe place where payable. Annuities or moneys receivable at stated periods shall be valued at the price which the peron listing the same, believes them to be worth in money. Y here the fee ot the soil of any tract, parcel or lot of land is in any person or persons, natural or artificial -and the right to any minerals there in, in another or others, the same shall be valued and listed agreeably to such ownership in sepe- rate entries, and taxed to the parties owning the same, respectively. Sec. 10. No person, company, or corporation, shall be entitled io any deduction, on account of any bond, note or obligation of any kind, given to any mutual insurance company; nor on ac count of any unpaid subscription to any religious, literary, scientific or charitable institution or society; nor on account of any subscription to, or installment payable on the capital stock -of any company, .whether incorporated or unincorporated. - . ... OF LISTIXO AND VALUING THE PUOPERTT OF MERCHANTS AXD MAXDFACTURERS AND OP BANKERS, EXCHANGE, BROKEKS AKB SIUC'C JOBlKlUt, ITC. Sec. 11. Every persou that shall own, or have in his possession, or 'subject --'to- his control, any personal property within this state, with authority to sell the same, which shall have been purchased either in or out of this state, with a view to being sold at an advanced price, or profit, or which shall have been consigned to him, from any place out of this state, for the purpose of being sold at any place within this state, shall be held to be a merchant; and, when he shall be by this act required to make out and deliver to the assessor a statement of his other personal property, he shall state the value of such property appertaining to his business as a merchant and in estimating the value thereof, he shall take as the criterion the average value of all such articles of personal property which he shall have bad from time to time in his possession, or un der his control, during the year next previous to the time of making such statement, if so long he shall have been engaged in business; and if not, then during sucb time as he shall bare been so engaged; and the average shall be made np by taking the amount in value on band, as nearly as may be, in each month of the next prece ding year ia which the person making each state ment Bhail nave been engaged in business, ad ding together such amounts, and dividing the aggregate amount thereof by the number of months that the person making the statement may have been in business during the preceding year; provided, that no consignee shall be re quired to list for taxation the value of any property, the product of this state, which shall have been consigned to him, for sale or otherwise, from any place within the state, nor the value of any property consigned to him from any other place for the sole purpose r of being stored or forwarded; provided, he shall, in either case have no interest in such property, or any profit to be derived from its sale; and the-word person, as used in this and the succeeding sections, shall be held to mean and include firm, company and incorporation. Sec 12. Every person who shall purchase, receive or hold personal property of any description, for the purposa of adding to the value thereof by any process of manufacturing, refining, rectifying or by the combination of different materials, with a view of making gain or profit by so doing, hall be heldtj be a manufacturer; and he shall, when he is required to make and deliver to the assessor a statement of the amount of his other personal propel ty subject to taxation, also include, in .his statement the average value estimated, as provided in the preceding section, of all articles purchased, received or otherwise held, for the purpose of being used in whole or in part, in any process or operation of manufacturing, combining, rectifying or refining, which from time to time he shall have had on hand during ths year next previous to the time of making such statement, if ao long he shall have been engaged in such manufacturing business; and if not, then during the time he shall have been so engaged, fcivery person owning a manufacturing establishment of any kind, and every manufacturer, shall list as part of his mauufactu-rer's stock the value of all engines and mach'nery of every description, osed, or designed to be used, In ajy process of refining or manufacturing, (except such fixtures as shall have been considered as part of any parcel or parcels of real property,) including all tools and Implements of every kind sed, or designed to be nsed, for the aforesaid pur- j poses. ...... ; .! Sec. 13. When any person shall commence any i business in any coutty after the day preceding the-second Monday of April in any year, the average value of whose personal property employed in ueh business ehsJl net bave been previously entered on the assessor's list for taxation in said county, such person shall report to the auditor of the county tha probable average value of the personal property by him intended to bo employed in such business until ths dav nntffv1iiir tha unnA Atnn. day of April, thereafter; and shall- pay into trea sury of eocu county a am which shall bear such proportion to the levy for all purposes, ou the average, o employed, as the time; from the day on which he shall commence such business, as aforesaid, to the day preceding the secondMonday of April next succeeding, shall bsar to one year. Provided, that If the person so listing his capilnt shall present a bona fide receipt to the treasurer of any county in this State, la -which auclv capital had been previously listed and taxed for the amount of the taxes assessed, and by him paid en the same capital for the same year, then tad ia that ease it hall be a receipt from paying taxes again on aach capital. . Sec. 14. When any person shall commence er gage to tbe baainess of dealing fa stocks of any description; or ta buying er shaving any kind of bills ef exchange, checks, drafts, bank notes, promissory notes, er other kind of writing obligatory, as mentioned in the sixty-second section of this act, after the day preceding the-second Monday ia April, In . any . year, the average- vafoeef whose personal property intended to b employed ia aach business shall net have been previously entered en the assessor's lUt for taxation, in amid con ary, such person shall report to the auditor ef the county the probable average value of the personal proper-ty by him intended to be- employed in soch business untii the day preceding the eececd ilsnday ha April thereafter, and shall pay Into tbe treasury of such county a sent which shall beat the same proportion to Uta levy for ail purposes, n the ar rage value ao employed, as the time front the day OB which be shall commence or. engage in such business, aa aforesaid, ta the 'day preceding tha second Monday ia April next succeediagAhall bear tft one year. ' ; ' ' : -. ...J-.- 8tc 15. If any psrson shall commence or ea-g??elnay holiness as aforeaald, and shall not, wi-'-Iaene moiili thereafter, report to Cie county auditor, and male payment to the.codnty treasa-rer, e ,before requirad. hm shall forfit.and pay doable the amount required to be paid bv the tare preceding sections, to, be Ascertained, as near as ma v be. bv the teaUmonv ef witnesses, and recov ered before .any justice of the peace, or la the court of common please by 1?il action; id the name ef the County treasurer, tor, the use of tha county, and process iseaed ut of the- Court of common pleat. In such actioo, snail be directed to the proper officer andmay be served in any ceua-ty ia. this state.' , -r; : ' .. .. Sec. 16. The president, secretary, er principal accounting officer ,of every canal er alack water navigation ccmpaay, railroad company, turnpike company, plank-road company, bridge company, insurance company, telegraph -company, or other joint stock company, except banking or other Corporations whose taxation is specifically provided for in this act, for whatever parposo they may have been" created, whether iileorporated Jby any law of this state or not, shall list for taxation, verified by the oath or affirmation of tbe person so-fisting all the per tonal properly,, wblch fchallj be held to include road bed, water and wood stations, and suelt other realty as Is necessary to the daily resiling operations of the rod, moneys and credits of such campaay or corporation, within the stale, at the actual valae ln money, in manner following: In aQ-casea return shall be made, to the several auditors of the respective counties where such property may be situated, together with a atate-tneut ef the amount of such property which is situated la each township, Incorporated village, city er ward therein; tut value of ail moveable property shall be added to the stationary and fixed' poperty and real estate, and apportioned to sacb wards, cities, incorporated villages, or townships, pro rnta, ia proportion to the value of the real estate and fixed property in said ward, city, incorporated village or township; and all property so hated shall be subject to and pay the same taxes as other property listed ia such ward, city. Incorporated village or township. It shall be tha duty of the accounting officer aforesaid to make retarn to tha auditor of state, daring the month- ef May of each year, the aggregate amount of all property, by him returned as required by 'the provisions of this act, to the several auditors of the respective counties in which the same may be located. . If -the county-auditor, to whom returns are mad, is of the opinion that false or Incorrect-vataatioas have been made, or that the property of the cor-poratioa or association has not been listed at its full value, or that It has not been listed in the location where it properly belongs, or iu cases where no return has been made to the county aunitor, be is hereby required to preceed to have the same valued and assessed ia the same manner as is prescribed in tha several sections of this act regulat ing the duties oT couuty auditors; provided, that nothing la this section shall be so construed as to tax any stock or interest in any joint stock Company held by the state of Ohio; provided, that every agency of. an insurance company incorporated by the authority of any other atatii or government, shall return to the auditor of th county in which the office or - agency ef such conipajiy raay .be kept, ia the month of May annually, the amount "ef the srrosa receipts of suthl apencv. which shall be entered upon the tax list of the proper county, and aubject to the aime rdle of tax- I alinn Yn, .11 I... . i. U 4 ation for all purposes that other property ia sub ject to at the plaee where located. ' bee. 17. The assessment of all persona proper-ty, moneys and credits, investments ia bonds, stock, joint stock companies or otherwise', and tha valuation oC all lauds and lots, and now structures which, nave not prevlonsly been valued aud placed on the duplicate, shall be made between the second flionoay of April aad tha third Monday? of Mav annually; and the assessor of .each to wnalllp shall. on os before the first Monday ef May ahuaally, leave wtui eaca person resident in His tqwoahtp, of full age, aud not "a married woman er insane person, or at the office, usual place of residence or ousiness' or t ueb persou, a written or priuted no tice, requiring auch person to make out for such Meeasor. a statement of tne oreoertv whivh. bv this act, he is required to list; accompauied with printed forms in blank of the statement required of such persons; and the assessors shall, at the lime he delivers such notice' and blank forms, re ceive from soch persons the statement of his or her, personal property, : moneys, credits,-invest ments in bonds, stocks, joint stock companies, or otherwise, verified bv his oath, unless such person shall require further time to make out such statement, in which case he shall call for such statement before the third Monday of May. Sec. Id. In every case where auy person shall refuse or neglect to make out and deliver to t he-township assessor a statemeut of personal property, moneys and credits, investments in 4oBds, stock, joint stock companies, or otherwise, as pro vided by this act, or ahall.refase or neglect to take andsubsciibe an oath or affirmation as to the truth of such statement, or any part thereof, which he is by this act required to verify by his oaUior af- brmation, or in case of in e sickness or apse ace of such person, the assessor shall, in every such case, proceed to ascertain the number, of each description of the several articles of personal property enumerated in the seventh seclioa'of this act, and the value thereof, the value of personal property subject to taxation, other than enumerated articles and the value of the moneys and credits, investment, in bonds, stocks and joint stock companies, or otherwise, of which a statement shall not have beeu made to said, assessor, as aforesaid, as the caaa may require; and to enable him to so do, he is heroby authorized to examine 'on oath or affirmation, any person or persons whom he may suppose, to have a knowledge of the articles, or value of the personal property, money's, credits, Investments in bonds, stocks, joint stock companies, or otherwise, which the person so refusiig, or sbsent or sick, was required to list. Skc. "19. In all cases in which the township assessors are- required, in eouseqaenca of the sickness or absence of the person whose duty it is to make out a statement of personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, or inconsequence of his neglect or refusal Cj make out or to be sworn to such statement to ascertain the, several items and value of such; personal property, moneys, credits, lifVestroents in.bonde, stocks, joiut stock companies or otherwise, if , the assessor shall be unable to obtain positive vhlence of the items and value of such property,, oioneys, and credits, he shall return such articles -and value as, from general reputation and hia own knowledge of facia and circumstances, be believes' to be a' correct list of, the articles and value of such property, moneys, credits, investments in bends,, storks, joint stock companies, or otherwUe, thai auch person would-be by this act required to list- -:, i- Sac. 29. Each township assessor shal), on or before the third Monday cf May. auuualty, make oat and deliver to the auditor of h county, in tabular form and alphabetical order, a list et lists of the names of the several persons, companies or corporations, In whose name any persona property, moaeys , ered its, inveatinents ia- bonds, stocks, joint stock companies, or otherwise, ahall bave been listed in his township, and be shall enter separately In appropriate columna,opposite aaeb name the aggregate val Ao of the aeveral species of per-sonalproperty enumerated ia tha seventh seciioa of this act, as attested by the persou req air d to list the same, ar as dstermined by the assesaor, making seperate lists of persons residing eutof aa incorporated town, and of persons "who are residents of any incorporated town; tha columns shall be accurately added op, and la every case where any person whose duty it. is to list any personal property, knoneya, credits, investments ia bonds', stocks, joint stock companies, or otherwise, for taxation, ahall have refused or neglected to list the same when called on for that purposa by thaaa-seasor. or to take and subscribe and Oath or affirmation, ia regard to the truth of bis statements ef personal property, moneys, credits, investments ia bonds, stocks, joint stock companies, or otherwise, or any part thereof, when required by theaseer, the assesaor shall enter opposite i.e name of. snch person in aa appropriate, column, the words, "refused to list," or '-refused to swear," and in svery ease where any person required to list property for taxation sh;itl have been absent or unable from sickness to liet the same, tbe u.btwor shaij enter eppssUe the name of saeh pernou. ln an aerU ate column, the word "absent," or 'f.-k't." " . ,-rttt 21. Etch towas' : e"5?3r tV time he la re rel y r t r ef t.TTSl '.9 r c liver to tiia t.l I ..t be ahall bave rectivi ffoa ft :&r.j required to list the same, arranged In alphabetical erder, and iha aaiiitor ahait carefully preaerva the. sum ia hiaonica for one year. - : .s.. t1 ' r Sac- 22. Each towashio assessor shall, annual ly, at the time of taking a list of personal proper ty, ainu uk a list r aii real property sltuaU in hi township, that shall have become aubject ta taxation since the last previous listing of property therein, with the vaiae thereof estimated agtrea-ably Jo the rules prescribed thereof by the ninth section of this act, and of all new build inga.er other structures of any kind of over one hundred dollars-in value," the valoe cf -which shall not bave bewn previonsly added to, er iadaded in tha vala-alioo of tiia land on which sucb structures have bean erected- and shall make return to theeoat.ty aaditor thereof, at tbe asm time be ta required by this act to make his return of persona property, in which return he ahal set forth the tract or lot ef real property on which each of each structures shall have beeu erected, tha kind of structures So erected, and the tree valae added to such parcel of real property, by the erection thereof aitd tha additional sum which It Is believed the land on which the structure is erected, would set t for at private sale, in consequence thereof, shall, b considered the value of auch new structure; and In ease ef the destruction by fire, flood, or otherwise, of any; buiraiag or structure of any klod, over eae baa-dred dollars Ln value, which shall have been erect ed previous to the last valuation of the land on which the same shall have stood, or the value of which shall bave-been -to, any former valuation of auch laud, the assessor ahait determine, as near as practicable, bow much less such land would sell for at private sate in consequence of such destruction, and make return thereof to the eounty auditor, aa In this section provided. . Sec. 23. Each township assessor shall take and subscribe an oath which shalT be administered by the auditor: or a magistrate, aad certified by.th officer administering the same, and attached to the return which he ia required to make to the eonnty aut-'itor, in the following form; I, , assessor for "" township, in the county of , do solemnly swear, that the value of all personal property, moneys, credits, investments iu bonds, stocks, joint stock companies, er otherwise, of which a statement has been made for roe by the person1 required by this act for assessment and taxation of alt properly to thia state, according to true-value to list the same, ia truly returned, aa aet forth , in such statement j that ia every case, where by law,-J, bave.lteea required to ascertain the items and value of the personal property, moneys, credits, inveatinents in bonds, stocks, joint stock companies,' or otherwise, of any person, company, or corporation, I have dilligent-. ly, and by the best means in my power, endeavored to ascertain the same; and that, a I verily believe, a full list, with tha value thereof, estimated by therulea prescribed by said act, is aet forth in the annexed tetarn; that In na ease, have I kaow-ingry, omitted to. demand of any person of whom, by said ectI was required to make auch demand, a atatement of the oeecriptioa aud value of per-sonal property, or of the. aim) ant of moneys, credits, investments i a bonds, stocks, ioiot stock earn- pauies.'or otherwise, which he was required to list. f - . , .... . or in auy way connive at any violation or evattioa of any of the requirements of said act, la relation to the listing or valuation of property, moneys, credit, investments in bonds, stocks, joint stock companies, or; otherwise, of any kind, for taxation. - ' v ' '" ; - DISTIICT ASSBSSOBS. .. - , Sro. 24. The eounty commissioners of each countr in this state shall, at their June eession.'in tha year one thousand eight bandredf and siity-fear, aud every sixth year thereafter, dlvide'their eoaaty into anUahl and convenient district, uot leas Uiaa the number of township fn their coun ty; au4 any county within tlia limits ef which there is a city, the eommi!sionere shall divide said city into districts, comprising within aach not leas than one ward, or more thau five, and no township, or ward ahall be divided in making such district, which district ahall be composed of contiguous territory; and the commissioners 'shall give notice by publication in some newspaper in the county, and if no newspaper la published , in the county, then by public uotiee set up ia each township end ward, at the usnal place of holding elections, setting forth the bouudaries of districts ta cities, and the qualified elector of snch districts shall, at tha October election "in the year eighteen hundred and sixty-four, and every sixth year thereafter, elect KomVcitizeii of such district, having' the qualifications of an elector, aa assessor of real property within such district ; ' the judges of election shall keep a seperate poll book for the election of said assessors, and the, returns thareof, duly certified as ia other canes, shall be made to tbe eonnty auditor, who, with 'the. clerkof the court of Com mon pleas and probate judge of the eonnty. Snail pn the same and declare the result; and the auditor ahall, within tea daya after opening each returns, give not'ee to each of the persons elected of his election. And whenever the commissioners have failed to district their county at their June session, in accordance with the provisions of this act, it shall be their duty to district said County at any subsequent meeting of tha board prior to the firstMonday of April ensuing. : .. bzc llo. iach person elected to the office or district assessor shall be forthwith notified by the county auditor of his election; and each, person so elected shall, within ten daya after receiving such notice, hie with such auditor his bond payable to the state of Ohio, with at least one god freeholder surety, to the acceptance ef the eounty auditor, in the penal sura of two thousand dollars, conditioned that be will diiiigentty, faithfully and Impartially perform all and singular the du tie enjoined on him by this act, and he ahall, moreover, take and subscribe- du said bond an oat b that he will, according to the best of hi judgment, skill and ability, dilligantly, faithfully and impartially perform all the duties enjoined on him by this act; and if any person so elected shall tail to give bond, or shall fail to take an oath as la required in this section, within tha time therein prescribed, tha office to which ho was elected shall , be considered vacant. ; ' . ' . ' : " - Sec. 26. If there shall be a vacancy for the cause aforesaid, or from auy other eaese,or if there shall be a failure to elect in any district of any eonnty, such vacancy or office shall be forthwith filled by the auditor, treasurer and recorder of the county,' or any two of them, by the appointment of auy Competent aad suitable citizen ef lh ir couuty wiio will accept and perform the duties of sucb office, who shall give bond and take-aa oath, of offioe aa is reqairad in the foregoing section-; Sec 21. It shall be the duty ef eaeh district assessor to make out from the maps and description furnished .him by the county auditor, and from such other sources of information as shall be la his power, a correct and pertinent description of each tract aud lot of real property In hia. district; and when he shall deem, it necessary to obtain aa accurate description of auy Seperate tract or tot ia his district, he may require tha owner or ecenpter thereof to furnish, the same, with iny titf papers lie mav have in his possession; and if such earner er cccnpler.opon demand made for the aama, ahait negieci or -rea e to furaulva satisfactory descrip-tloa of soch parcel ef real property te such aases-sothe may employ a competent surveyor to make cat a.deecriptioa of the bo a ndariea and location thereof, and a statement of lht quantity of land therein, and the expense of such sarvey Shalt be returned by aach assessor to the auditor' of bjs county, who ahall add the same to the tax assessed upon sucb real property; and ft shall be coll acted by tba treasurer of tha eonnty' with auch'tax, and when ftollocted, shall be paid on demand to the parson ta whom, the same is due and be shall, in all cases, front actual view, aad rem) .the best sources of information within his reach, detdrmiac as near as possible tho truo vain of each seperate tract and lot of rent properly in his dintrict,ac-cerdiag to tha rules 'prescribed hy this act for valuing real property; aud he aha'i oale in his f !st-book,aeperately,tli vnlue vf alt houses, inUIi, and other buildings, which axce J one LanJraJ la vain, on any tract of 1 3d c :her than, town lots, which sha'i b tarried -out as a part of t valaaof such tract; ba shall also enter on Lis plat- bock the r4acSs tf acre cf ir. !o-viar.d, --el mi, : : its! tle nnrc ler cf.acrs of.raeadaw end I'io nitnbr of acres ef wo li"l ia e,cN trert, n r --r fi rr , r-. Icr t -9 f ""- r '" c - ' r sor tot-V. ' i.Li'.-..:j til t 1 ' c :dr imprevemouw, he U breby re ,j..itoi.c,f wi; the ceaseat of the owner or Accopant thereof, and fally to examine all buildiaga and structures of whatever kind, which are not by this act expressly exempted from taxation. ' Sxc. 29.- Each dis'rlct assessor shall, on or before tba first Monday of July, ona-tbonaand eight baadred aad fifty-nine, and every sixth year thereafter, mke out and deliver to the auditor of his eounty, return, in tabular form, contained In a book te be famished him by snch aaditor, ef tbe amount, deacrfptioa and Value of tha real property aubject to be listed for taxation in his district, which re tor ahall contain: 1st Tba names of "the several persons, companies or- corpo ratio as, iu whose names tha aevsrai .tracts of real property, other than town property, ia each township within hia district, ahaJJ have been listed; and in appropriate columur, eppoaito each name, the description of each tract, designating tbe number of acres, the umber of tbe section, sad tha- part thereof, and of tha township or survey, listed fa such- name, and the valae ef each seperaue tracts, as determin ed by tha assessor. 2d. The names of tha several parsona, companies or corporations, ta whose amea tka aavaral lou of real property In each tow in hia district, ahall have bean listed; and in the appropriate columns, opposite each name, the ascription ef each lot, and the valae thereof, as determined br the assessor: aad sack descrioUoa shall designate the town and number of tha lot, and the part thereof; and if part of a let Is listed, It shall state the number of feet along the princlpil street on which it abuts. If the name of the owner of any tract of land or lot shall be unknown, tha word "unknown" ahall be entered la the column of names opposite said tract or lot- If such land ba situated in the Virginia military district or is not embraced ia any land district, itahall set forth the original survey or surveys, part er parts thereof, contained i a each seperate tract ao listed. Skc 30. The district assesaor, at the tima of making tha assessment of real property aubject to taxation, shall enter in a seperate list, pertinent descriptions of all burying grounds, puWio bosses, house nsed exclusively for public worship, and institutions of purely pnblic charity, and public buildings and property used exclusively for any paWio purpose, with the lot er tract of land on which such house or iestilutioa ar public building ia situated, aad which are by thia act exempt from taxation; and he shall value such houses, buildings, property, lots and tracts of land, at their true value in money, ia the same manner that ha is required to value other real property, designating Iu each case the township or town, and number of the school district, or tha name or designation of the school, religious society or institution, to which aach house, lot or trsct belongs; or if such property is held and used for other public purposes, he shall state by whom or bow it ia held. Dimes or couffTV auditors. Sxc 31. Tbe county, auditors of each eonnty shall, as soon as practicable, after the first day of March, one thousand eight hundred aad fifty-nine and every sixth year thereafter, make out and deli v-. er to the assesaor of each district I a hiscoaaty. an abstract from the books in his office, containing a description of each . tract and lot ef real prope.lv situate within snch district, with the nam of the owner thereof. If known, and the number of acres or quantity of land contained therein, as the same shall appear on his books; and also, a map of each township and Iowa witbia each dfetiict, with, auch plat books as may be necessary to " enable the district assesser to make. a correct plat of each section anrvey and tract In his district. ; Sxc 32. Bach county auditor ahall add to the value, as re turned by the assesaor, of all personal property, and of all moneys, credits, investments in bonds, stocks, joint stoca companies or otherwise, which the owner or other person la behalf of the owner, whoso duty tt ts made by this act to list toe same, nas retuseti or neglected to list, or to tha value of which such parao ahall have refused or neglected to swear r affirm, wbaa. ren aired ss to do, in bedieBc to the provisions of this act, fifty per oeutam an the value aa returned by the assessor; and in ail Cass wbaa tha party, oa demand. reiasea u swear to any part or the return, ths assessor shall return, "refused to swear as to the wkola amount. f Sao. 33. If any person required to list property lor taxauon, snail nave Deen prevented by sickness or absence, from giving to tha assessor aueh state ment, such person, or bis agent having charge ef sues property, may at any time before- the assessment of taxes thereon by the county auditor, make oat aad deliver to th county aaditor, a atatement of the aama aa required by this act; and the count v auafior shall in such case, make an aatry thereof ia uia return lor Hie proper township, and correct the corresponding item or items! a the return made by the assessor, as the case may require; but ao uca statement snail be received by the couaty aa ditor from any person who shall have lefnaedor neglected to make oath to his statement when required by the assesaor, agreeably to the provisions of tba twenty-fifth section of this act, nor from any parson, unless be shall make and file with the couaty auditor, an affiJavit that tha parson required by this act to list the same, was absent from his township, without design to avoid tha listing of his property, or was prevented by sickness from giving to the asse-sor the required statement, when called on for that purpose. If from a careful ex amination of the returns made by the district assessors, tba county auditor ahall discover that any tract of land or town let, or part of either, in his county, shall have been emitted in the returns of soch assessors, he shall add the same' to his list of real praperty, with th name of the owner, and shall forthwith notify tbe assesaor in whose returns such omission occurred thereof, who shall forthwith proceed to ascertain, and return to the couaty auditor th vala of the tract er lot, or part thereof; or in case of the Inability or neglect of the assessor, tbe auditor may ascertai the value of such tract or lot, or pan thereof, and add the same to the list of real property. Sec. 34. The county auditor, if he shall have reason to believe, or b informed that any person has given to th assessor a falsa, statement of the personal property, moneys or credits, Investments in bonds, stocks, joint stock companies, er otherwise, or that tha assessor ha not returned th full amount required to be listed in hia ward er town ship, or ha omitted or made an erroneous return of any preperty, moneys or credits, investments a bond, slocks, joiat stock companies, or otherwise, which are by law .aubject to taxation, ahall proceed at any time before the final settlement with the couaty treasurer, to correct the return of the assessor, aad to charge snch person u the duplicate wiili tha proper amount of taxes; to enable him to do which, he is hereby authorized and empowered to fesner compulsory process, and require tne attendance of aay persoa or persona wham be may sappoe to hav a knowledge ef the articles or value ef th personal property, moneys er Credits, investments ia bonds, stocks, joint stock com-, pa Dies, rtarwise, and examine snch parson or persons, oa oath er affirmation, in relation, to such sUWunent or retara;.and Tl shall be the duty ef ths aaditor ia all such eases, to notify every sach person, before making the entry en the duplicate, that he may have aa opportunity of showing that his statemsot or return of the assessor waa correct; aad th county auditor shall, ta alt aueh easee,fUe ia his office a statement of th facts or evidence upon whiebbe made sach correction; but ha a hail, ia o ease, reduce tbe ameaat retarned by the assessor, withsat tb written, assent f th aodltor of stato, given oa a Statement of facto submitted by the couaty and Iter That ia all esse la which any perron shall make a false - statement ef the a-mount of property for taxation, to evad tb payment of taxes, ia who! r in part, th psrson run-kin? sock false statement, shall, ba liable for ad pay all costs and expenses, that maybe i near red under the previsions ef this act, and the aamefeea and coats shall b allowed aad paid aa is-vow or may be allowed by law, for similar service, and if not paid may bs collected beore aay j out ice ot the proper county ,by.ult In the name f the eonnty coramrssiouers,bat in all casea under tUis acl4K:Wete tha statement s'.,.i be fouuJc'orrect, and edicts. Ilantd evade tiia pay.-.ie&t cf tazeth Cc-'-s anJ ereiea iTiarred tvjJer tL.is act, shall be p-a l oil of i!ic5ae'y,oa t.'. or-sf cf t'id csul't ajj.';;r. Zic l ila-'-t ei-.:y xZ'.t t',li, t. -. ta time, correct aay errors whlcV i -s " 7 f . la ha asm f Lis c zr, la th v: jai. t, t c:"; cr q-aatity of rev ff.ifr : Uf .1 r f tsa'i ss. r h-- t tf ' -- i- 1 f : a. i M!i ; m -,.ia c. .... J t-r .. t )(.;:, a ..i' v.. r r-wi this actorapou th wrltt. order nn osJr ts mad upea a statement r fact aubuditad la th auditor ef atato la writlbg., . . - , c; 35. Each easaty auditor ahall eorrectthv vai-aatioa ef eay parcel cf real prcparty, oa which aey new strnetur et ever one hundred dollar la veJ j may bav been erected, or oa which any structat of the Uke. valae shall teve beea destroy a- ratably to the return thareof made t a accordance; lib the provisions ef this act by the assessor, and assess th taxes upoa auch corrected vaiaalisa. Sxc 37. Eacfc couaty udltoi ihail snake est and transmit to tha auditor f state, before Ci first day of September annually, a statement ef lit aggregate vala of th taxable properly la fc Is Coma ty and of lb total amoaat of taxes, for ail purpose assessed lharson for that year, and lie sbaU anal. eat aad transmit by mail to lb auditor et state, ea or before the first day of October ta every year, a complete abstract of the duplicate of bis county, hs shall also, at tha same time, make eat and trans mit to tbe auditor of state an abstract ef the aom-ber and valae of ch ot lb enumerated articles. the value of merchants and roan niacin rer' stock and th value of other personal property, sneney credits, investments ia beads, stocks, joint stock companies, or otherwise, aad the Vala cf all ether articles of personal property as returned by the . township assessors, or aa fix ad by tbeuaty board of equaiizalioH; said abstracts shall b made eat . in such form as the aaditor of state shall prescribe ' and ahall also make out aud transmit to Use auditor ef state, before the fourth Monday of October, on thousand eight hundred and fifty -nine, and evarr sixth year thereafter, a complete copy of th fraud listef real property ef each county as it shall stand upon lb duplicate of that year. Src. 3S. If the eonnty treasarer shall asBBsbl to collect, by distress, or otherwise, tha taxes which have been, or bereafter shall a aensssad ap-on any person or corporation, or u aay execntor, admiuislrator. guardian, receiver, accounting a Clear, agent or factor, such treasurer shall apply t the clerk of tb coartof common pleas ia hie couuty, at any time after his annual settlement with the eonnty aaditor, and aaid clerk shall eauss a Bo-tic t b eerved cpon such per a, corporation, executor, administrator, guardian, receiver, accounting officer, agent or factor, requiring tilm 'orthwitn. to show causa why he should not pay snch taxes; and if be shall fait to show aufUcisac cause, aaid eoort, at the term to which said aotie is returnable, ahall eater a rule against him for th . payment of such taxes, aad ths coat of" such proceeding, which rule shall have the sums force and effect as a judgment al law, and be enforced by at tacbment or execution, or such proc as may be " directed by tha court. cou-vrr boabds roa th kquauzatiob or lrat rxo-.: ..."'-: rxrrr. ' Pre 33. rhe county auditor, the eounty surveyor, the county commissioners or a majority them, shall form a eonnty board for theqnaliza-tion of the real property ef their county, with the exception ef th real property in th city of Cla-cinaati, which shall be equalised by a special board, as hereinafter provided. They shall mtt oa the first Tuesday after th first Monday 0 September, one thousand eight hundred and fitly-nine, aud rv- j-ery sixth year thereafter, at the auditor's ofDce, la the several counties, when ths eonnty aaditor shall lay before them the returns ef the real property, made by th several district assess re f such county, with the additions he shall, have mad thereto, and having each taken aa oath fairly aud impartially to equalize the vain of the real estate of auch county, agreeably to the provisions ef this aet, they ahall Immediately pioceed to equalize such valuation, ao that aach tract or Jet sbail be entered oa the tax list at Its true valae? and for this purpose they shall observe tha following rules: 1st. They shall raise th valuation of sach tract aud lots of real properly as, Jn their opinion, bav been returned below their true value, to such pric or aura as tbey may believe to be th era vala thereof, agreeably to th rnlee prescribed by thia act for the valuation thereof: 2d. Tusy ahall reduce tbe valuation of aach tract and lota as, ia " their opinio a, have beeu returaed above tbir true value, aa compared with th ararag vaiuatioa of the real property of aach county, ha via g du regard to the relative aituation, quality ef soil, Improvement, natural and artiSciai advantages, possessed by each tract and lot- 3d. Tny ahaU aot red ace the aggregate Valoe thereof, as returned by the assessors, wilh the . additions mad thereto by tha auditor, aa hereinbefore required; tb County aaditor shall keep an accurate journal or record ef the proceedings and orders ef aaid board. . . . Sxo. 40: There ahall b a epecial board for the equalization of th real property ia th rty t-Cincinnati, to be composed ef th county auditor and six eitizena ef said city, to b appointed by th city council; aaid board shall meet at th auditor's office in Cincinnati, ou th fourth Mondar of October, one thousand igbt h una red aud fifty- nine, and every sixth year there after, and shall have power to equalize th vain ef the real property within the city of Cincinnati, aad shall b .' governed by the same rules, provisions aad Ilmila lions that are prescribed in th proceeding section for the government of th couaty boa roa for th equalization of property. i , . Sxc. 41. Each county aaditor shall, oner before the first Monday of December, one thousaod eight hundred and fifty-nlue.and every sixth year there--after, make out and transmit to tha auditor of stats an abstract of the real property ef aach town, hia in hia eounty, ia which It shall set forth: 1U Tne number of acres, exclusive ef town lots, returned by tha several assessors in hisaoantv. with) aach additions as shall bava bee a toad thereto. 2d. The aggregate value f ail soch real preperty, other than towa lots, as. returned by tb sverel assessors of bis county, iaelusive of uch addi tions as shall have been mad -thereto, a ader tb paovisiona of this act.' 3d. Th aggregate Valueof the real property ia ach town in his county, as return id by the several assessors, with sach addi tions as shall have been made thereto. " sTAva boa so or xq.cauiatio. Sbc 42. The state board, of eaualixalioB shall .' consist of one member from each asaatorUl district of the stele, except the firet -district, which hsU bs eslilied to lor members, all f nbora s'tail hav tha qualification of electors ; and tha qairU-fiad electors of sach senatorial district siial'. attb , October election, in the year -one theasaai etht baadred and fifty-Bine, and every sixth year Itier-after, elect persons to serve aS ntembsr of ancht ' board ef equalization, la accordance with the pre--visions, of this, section and tba ret o roe cf th poll-bonks and certificate of electioa shall be gojr-. eraed by tha Law regulating the- aleetis X set.i-' , torsj and-' ia case f vacancy ia each &o t;!irr-by death, reateatloBs r -Uerwivtli ovsmor. of the state ahall hav power t appolat a rern who ahaU be a resilient Jcior ef tlte- ts'riet vacated, t 11 snch vacaaeyi a as. b Is ta-formed thereof: the auditor of state shall, ty virtus of hi office, be a Dmbr of this bomri, Thw said board shall meet at Ceinmbusoa tha firt loa- day.of Nevembef, oae thosTsnttd eight hundred aM . fifty-nine, and every sixth yer thsrealior, snd th members thereof ahall each uks a 4th or C".rrn-7 tloa, that h will, t the bast f bis kewldgeaDd ev : bilityi so far. the duty devolve epe bitn, r-"J ize the valuation of real preperty among th sers-ral counties and towa in the stele, aocorJ'.r - Tr th rules prescribed by till act for rsiileq- ad equalizing Ut vsia of real property t and li-lr received from the a alitor of state tl ajtrc'.a el' real property transmitted to, ktrri. by t' a -ornl . eoaoty auditors, aaii bovd ahall procce 1 la ; ' ,.;- ' ize the same am org the several tawnsaicv-.-.e' . sV iL - a . 1 a 1 . a t i Uwv sVMae. tm Aim nr4nHr rw, a rrta?r. lib 4 wry suaii mqh 10 in .Srvilo v.Iaii. r Uia real property or very county wuiri they h;t betiev to b valued bclowlts true Talus ia money, sucb per eestam.ia eacn case, es wi!l re! t'i sameteiutm value in moay. Tay l.aJI deduct from thea;-Te gl valaaiiea f Cj rel property of every c-aty, wtlch they shi3 ba'r to be valaed al;vo lis trae vslo ta ww, t.H per Centura, ia each, cam, as. wUl nrioc t..os.-w to its Ira vain la ne-y. S J. If they s.'.-'l tw-liev that n-Vit snJj ntlcs r. -air. tie vu!a--' .' js cf l'-at-Ll preperty of any t- vu er lev . i.j - cou;:, et cf c'iatvtl pr-v.-ty rf S'"v - : It torr.s, to r rai, er t5 h r . , r-T." cr Tv -i-iEg t-s t .':er iir-J wi.j'i r wii'dut ;..;. : trr . s- 1 r--'3,l t '".ht-r? f er t f" .1 f T' .:-';?' t r a U .i".f i', r . ' .-.,.., ... . .

V V - v VOLUME 23. MOUNT VERNON, OHIO : TUESDAY; MAY; 17: Xl ilvl J tpjl ' ' v .IT. f4-' .-. . i v- y i, Ufioo ia 7ooiward'a Block, Third Story TEIlltS Two DoQarx aaanai, pyblln ,d-wawj 13,60 wiUiin tix sumtb t3,C8 ftr tk x-fVinHioo ol kh jar. - Clota of twenty; $1,00 foiu - PU1ILISI1 CD DY lUTnORITY. No. 206 AN ACT; - . " For the Assessment and Taxation of all Property in this Stale, and for levying Taxes -thereon according to iU tme value in money. Sjicrioir I. Be it enacted br th. General A. . semlly of the titate of Ohio, That, all property whether real or personal, in this State, all moneys, credits, investments ia bonds, stocks, joint stock companies, or otherwise, of persons residing therein; the property of corporations now existing or hereafter created, and the property of all banks or bankin companies, now existing ' or hereafter created, and , of all bankers, except each as is hereinafter expressly exempted, shall be subject to taxation; and sacb property, mon- ejs credits, investments in bonds, siocks, joint stock companies or otherwise, or the value there- of, shall be entered on the list of taxable property, for that purpose, in the manner prescribed by this act. Skc. 2. The terms "real property"and "land," wherever used in this act, shall be held to mean aud include not only the land itself, whether laid out in town lots or otherwise, with all things contained therein, but also all buildings, structures and improvements and other fixtures of whatsoever kind thereon, and all rights and privileges belonging, or in any wise appertaining thereto. The term "investments in bonda." whenever used iu this act, sbs.ll be held to mean and include all moneys invested ia bonds, f whatsoever I.:., j -l .1 j . . , " niiiu, wociaer issuea oy mcorporatea or unincor-porated companies, towns, cities,-townships, counties, states, or other corporations, or by the United States, held by persons residing iu this t&te, whether lor . themselves or as guardians, trustees or agents. The term "investments in stocks wherever used ia this act, shall be held to meftn and include all moneys invested in the. pnblic stocks of this or any other state, or of the United S'.ales, or in any aociatio, joint stock tympany or otherwise, the' stock or capital of which is or mny be divided into shares, which unre transferable by each owner, without the con-. sent of the other partners or ; stockholders, for the taxation of which no special provision is tnade by thiaact, held by persons residing in " this stale, either for themselves, or as guardians trustees or agentar The terra oath," wherever ased in this act, shall be held to mean oath or affirmation. Every word iu this act importing the masculine gender, may extend and be applied to females as well as males. The term personal property." wherever used in this act, ' eh all be held to mean and incline: 1st. Every tangible thing being the subjectTbf ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property as hereiobefbre defined. 2d, The capital stock, nudivided profits, and all other means, not forming part of the capital stock of every company, whether incorporated or unincorporated, and every share, portion or interest ia such 6tock, profits orroenns, by whatsoever nimo the same may be designated, inclusive of every share or portion, right or interest, either legal o . equitable, in and to every ship, vessel or boat, of whatsoever name or description, used or designed to be. used either exclusive or partially ia navigating any of the waters within or bordering on this State, whether such ship, vessel or boat shall be within the jurisdiction of this State or - . elsewhere, and whether the same shall have been enrolled, registered or licensed at any collector's office, or within any collection district in this 'i$tats or not. -The term "moneys," wherever used in this act, shall be held to mean and include gold and silver coin, and bank notes in actual possession of solvent banks, and every deposit which the person" owning, holding , in trust or having the beneficial interest therein, is entitled to withdraw ia money, on demand. The term "credits' whenever used in this act, shall be T held to mean the excess of the sum of all legal claims and demands, whether for money or other 1 valuable thing, or for labor or service due, or to become due, to the person liable to pay taxes thereon, including deposits in banks or with persons in or out of this state, other than such as -are held to be money as hereinbefore defined by this section, when added together, (estimating every sucb'claim or demand at its true value in money,) over and above the sum of legal, bona fide debts owing by such persons. But in making up the tans of such debts owing, there shall betaken into account no obligation to any routti -al insurance company, nor any unpaid subscrip- - .tion to the capital stock of any joint stock com- ' -pany, or any subscription for any religions, sci- eotihe, literary, or charitable purpose; nor any acknowledgement of any indebtedness unless foanded on tome consideration actually received and believed at the time of making each acknowledgement to be a full consideration there-fq nor any acknowledgement, of debt made for the purpose of diminishing the amount ot credits to be listed for taxation; nor any greater . amount or portion of any liability as surety, that the person required to make the statement of such credits believes that such surety is in equi ty bound, and will be compelled to pay, or to contribute, ia case, there be no securities; provided, that pensions receivable from the United States, or from anj of them, salaries or payments expected to be received , for labor or services to be performed or rendered, shall not be held to be aanuiites within the meaning of this act. : Sxc;.3. That all .property described in this ' aection to the extent herein limited shall be ex.--1 - etnpt from taxation, that is to say, 1st. All pob-r'Tio school hoases ai houses used, exclusively " tor publie worship, the books and furniture there-in, and the grounds attached, to such buildings - necessary for the proper occupancy, use and en payment o the same, find- Dot . leased or otherwise osed witb view to profit. All public col- Jeges, pablio academies, all buildings connected ' erith the tame, and' all lands conaected with . fublia institutions cf learn ia, not need with view to profit. . Thli provlsjoa iha!I not extend . - , to Uaaehold estates cf real tronert v. held nnder aheeathority ot any college or nairersitof lernng of ttie ute 2i, AU land osed ex. cmsiveiy as grave-yards, or greaada fo burying - tie dead, except such as are held by any person ov ' or persons, company or corporation, with a t a prot, pr for the purpose of f peculation in the aa!e thereoC - 3d, AU, property, whether real or ; personalr belonginx xclusirefy to this state; or - the United States. 4th. All buildings belonging to couuties dsed for honiu courts, for jails, or for county aZces, with the ground, not exceeding in any county ten acre, on which euch buildings ejected. ;h. All lands, jbouaes, and other . r. coudings belonging to any- o niy,,-tQwnship' or . ttown, used exclusively for the accommodation or ut-HUw voepoor. JfjtVAil boildins belong- jrtoinetilotions ct purely putlio charity, to-- r-s.-erwjlh the- land actually occep-si tyaeh i.::v.atiors,not l9Mi or cthenriae used, with r B t t 1-j prc7t. uni s.a moneys tad ereiliiap--S ..j.isd &Wy to eusUiaing,-aad belonHng jtl5s;relr 4o c iastjlation, 7tjj, AH fire- engines and other implements osed for the extinguishment of -fires,- with the buildings . Used exclusively for the" safe keeping thereof, and for the meeting of lire companies, whether belong ing to any town, or to any fire company organized therein. 8th. All market-houses, public squares or other publie grounds, ' town or town-ship bouses or halls, used exclusively for public purpose, jnd U works, machinery and fixtures belonging to any town and osed exclusively for conveying- water to soch town. th.- Each individual in this state may hold exempt from taxation personal property of any description of which suca individual is the actual owner, not exceeding fifty dollars in value; no person shall be required to list a greater portion of any cred its than he believes will be received, or can be collected, nor any greater portion of any obligation given to secure the payment f rent, than the amount of rent that shall have accrued on the lease, and shall remain unpaid at the time of such listing; no person shall be required to include io his statement as a part of the personal property, moneys, credits, investments in bonds. joint stock ; companies, or otherwise, which he is required to list, any shares or portion of the capital stock or property of any company or cor poration, which is required to list or return its capital and property for taxation in this Atate. the taxes upon banks, banking? companies, and all other joint stock companies, or corporations, of whatever kind, levied and collected, in pursuance of the provisions of this act, shall be in lieu of any taxes which! such bank or banking company, or other joint stock company or corporation was, by former laws, requited to pay. BY WHOM, WHERE, AND IV WBlT HAXXEIl PBXlFKB-i . TV SHALL BE LISTED. Sec 4. Every person of full age and sound mind, not a married woman, shall list the real property of which he is the owner, situate in the county in which he resides, the personal property of which he is the owner, and all moneys in his possession; and be shall enlist all monevs invest ed, loaned Or otherwise controlled by him, as agent or attorney, or on account of any other person or persons company or corporation what-soever, and fall moneys depoeited suhiect to his order, cheek or draft, and credits due from, or owing by any person or persons, body corporate or politic, whether in or out of such county. The property of every ward shall be listed by his guardian; of every minor child, idiot or lunatic having no other guardian, by hU father, if living, if not, by his mother, if living, and if neither father nor mother be living, by the person having such property in charge; of every wife by her husband, if of sonnd mind, if not, by herself; of e very person for whose benefit property is held inj trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, by such receivers; of every company, firm, body politic or corporate, by the president or principal accounting officer, partner or agent thereol. Every person required to list property on behalf of others, by the provisions of this act, shall list in the same township in which he would be required to list it, if such property were his own; but he shall list it separately from his own, specifying ia each case the name of the person, estate, company, or corporation, to whom it belongs; aud all real property and merchants' and manufacturers stock, and all the articles enumerated in the seventh section of this act, and all personal property upon farms and real property not in towns, shall be returned fur taxation, and taxed in the township and town in which it is situated; and all other personal property, except such asia taxable for state; purposes only, shall be entered for taxation in the township or town in which the person charged with the tax thereon resided, at the time a list thereof was taken by the assessor if such person reside in the county where such property was listed; end if not, then such property shall be entered for taxation and taxed in the township where situated when listed, anything in this act to the contrary notwithstanding. Sec. 5. Property held under a lease fora term exceeding fourteen years, belonging to the state, or to any religious, scientific or benevolent society, or institution, whether incorporated or unincorporated, and school and ministerial lands, shall be considered, for all purposes of taxation, as the property of the person so holding the same, and shall be listed as such by such person or his agent, as in other cases. Sec. 6. Each person required bv this act to list property, shall make out and deliver to the assessor, when required, or within teu days thereafter, a statement, verified by his oath or affirmation,1 of all the personal property, monevs, credits, investments in bonds, slocks, joint stock jompauies, or otherwise, in his possession, or under the control of such person, at the time notice waa given him by the assessor, to make out such statement, and which, by the provisions of this act, he is required to list for taxation, either as owner or holder thereof, or as guardian, parent, nusoand, trustee, executor, administrator, receiv er, accounting officer, partner, agent, or factor. Sec ?. Such statement , shall truly and dis- tinctly set forth, first, the number ot horses, and tne value tnereot; second, the number of seat : cattle, and the value thereof; third, the number of mules and asses, and the Value thereof; fourth the number of sheep, and the value thereof; fifth, the number of hogs, and the value thereof; sixth, every pleasure carriage of whatsoever kind, and the value thereof; seventh, ; the. total .value of all other articles or personal property which such person is by this act required to list; provided that if such person shall exhibit to the assessor the animals or other articles of personal proper, ty above enumerated, the value of snch property so exhibited may be omitted in such statement, and the assessor shall in sucb cases determine their value; without Teqniring the oath of the person making such statement as to the. value-thereof, and such person shall in that case be required only to make oath or affirmation to the value ot the remainder of the personal property which he is required to list; eighth, every gold and silver watch, and the value thereof; ninth, every piano forte, and the valae: thereof; tenth, the value of the goods and' merchandise which such person is required to list as a merchant; eleventh, the value of the property which such person is required to list as a banker, broker, or stock jobber, twelfth, the valoe of the materiala and manafactured articles which such person ia required to list a a manafaeturer; thirteeath, tha value of money, and Credit reauired, to be listed including' all balancee of book accounts; four-tsenib, the value of the moneys invested is bonds, stocks, joint- itock companiaa, f otherwise, which eocli person ia by thie act required to list. ; See. 8. . If there' be ao articles of ceraonal property moneys, or . credit,; investments in bonds, stocks, joint stock compauiee or other wise, which each person would .be, by thie act, required ia list, on hi own account, or account of .others, be may let fortb auch fact to tha as sessor, who Bhau require tie oath of affirmation ofttcb persQa. to the truth of the fame.- - - ' e " w tnxa rxoptxTT. ' " f i'" ' I'cl1 IePrt parcel cf real property haU be Valued at it true, value ia money, x clatUng the vala of the crops growing thereon; but the prwe fo. vhkk sach res.1 prcperty would taken as Uaxritenoo of each true valae.' Each tractor Jot cf real froperty ..bUongln to this slate, to any eoanty, city, or- chariulie iiti. taUoo, WwttJier- wcorporated or nn La corpora ted and cboci or teinuurial .I.dj, LcU ier , least for m term, exceedicg e years.'abaa U valued at such jmce as the aspr?of ' belieras could be obtained "at private sale for such leasehold estate. .Personal property,l of every -de scription, shall be valued, at the usual selling price of similar property at the time oC listing. and at the place where the same may then be; and if there be no usual selling price known to the person whose duty it shall be to fix a value thereon, then at such !, price' a Jt is believed could be obtained therefor, in j money, at such time and place. Investments Jo. bonds,' stocks, joint stock companies, or otherwise, shall be valued at the true value thereof, in money. Money, whether in possession or ou deposit, shall be entered in the statement at the full amount thereof; provided, that depreciated bank notes shall .be entered at their current value. Every credit for a sum certain, payable either in money, property of any Kind, labor or services, shall be valued at the full price of the sum so payable; if for a specifio article, or for a specified number or quantity of any article or articles of property, or for a certain amount of labor, or for services of any kind, it shall be valued at the current price of such property, or of such labor or .service, at tbe place where payable. Annuities or moneys receivable at stated periods shall be valued at the price which the peron listing the same, believes them to be worth in money. Y here the fee ot the soil of any tract, parcel or lot of land is in any person or persons, natural or artificial -and the right to any minerals there in, in another or others, the same shall be valued and listed agreeably to such ownership in sepe- rate entries, and taxed to the parties owning the same, respectively. Sec. 10. No person, company, or corporation, shall be entitled io any deduction, on account of any bond, note or obligation of any kind, given to any mutual insurance company; nor on ac count of any unpaid subscription to any religious, literary, scientific or charitable institution or society; nor on account of any subscription to, or installment payable on the capital stock -of any company, .whether incorporated or unincorporated. - . ... OF LISTIXO AND VALUING THE PUOPERTT OF MERCHANTS AXD MAXDFACTURERS AND OP BANKERS, EXCHANGE, BROKEKS AKB SIUC'C JOBlKlUt, ITC. Sec. 11. Every persou that shall own, or have in his possession, or 'subject --'to- his control, any personal property within this state, with authority to sell the same, which shall have been purchased either in or out of this state, with a view to being sold at an advanced price, or profit, or which shall have been consigned to him, from any place out of this state, for the purpose of being sold at any place within this state, shall be held to be a merchant; and, when he shall be by this act required to make out and deliver to the assessor a statement of his other personal property, he shall state the value of such property appertaining to his business as a merchant and in estimating the value thereof, he shall take as the criterion the average value of all such articles of personal property which he shall have bad from time to time in his possession, or un der his control, during the year next previous to the time of making such statement, if so long he shall have been engaged in business; and if not, then during sucb time as he shall bare been so engaged; and the average shall be made np by taking the amount in value on band, as nearly as may be, in each month of the next prece ding year ia which the person making each state ment Bhail nave been engaged in business, ad ding together such amounts, and dividing the aggregate amount thereof by the number of months that the person making the statement may have been in business during the preceding year; provided, that no consignee shall be re quired to list for taxation the value of any property, the product of this state, which shall have been consigned to him, for sale or otherwise, from any place within the state, nor the value of any property consigned to him from any other place for the sole purpose r of being stored or forwarded; provided, he shall, in either case have no interest in such property, or any profit to be derived from its sale; and the-word person, as used in this and the succeeding sections, shall be held to mean and include firm, company and incorporation. Sec 12. Every person who shall purchase, receive or hold personal property of any description, for the purposa of adding to the value thereof by any process of manufacturing, refining, rectifying or by the combination of different materials, with a view of making gain or profit by so doing, hall be heldtj be a manufacturer; and he shall, when he is required to make and deliver to the assessor a statement of the amount of his other personal propel ty subject to taxation, also include, in .his statement the average value estimated, as provided in the preceding section, of all articles purchased, received or otherwise held, for the purpose of being used in whole or in part, in any process or operation of manufacturing, combining, rectifying or refining, which from time to time he shall have had on hand during ths year next previous to the time of making such statement, if ao long he shall have been engaged in such manufacturing business; and if not, then during the time he shall have been so engaged, fcivery person owning a manufacturing establishment of any kind, and every manufacturer, shall list as part of his mauufactu-rer's stock the value of all engines and mach'nery of every description, osed, or designed to be used, In ajy process of refining or manufacturing, (except such fixtures as shall have been considered as part of any parcel or parcels of real property,) including all tools and Implements of every kind sed, or designed to be nsed, for the aforesaid pur- j poses. ...... ; .! Sec. 13. When any person shall commence any i business in any coutty after the day preceding the-second Monday of April in any year, the average value of whose personal property employed in ueh business ehsJl net bave been previously entered on the assessor's list for taxation in said county, such person shall report to the auditor of the county tha probable average value of the personal property by him intended to bo employed in such business until ths dav nntffv1iiir tha unnA Atnn. day of April, thereafter; and shall- pay into trea sury of eocu county a am which shall bear such proportion to the levy for all purposes, ou the average, o employed, as the time; from the day on which he shall commence such business, as aforesaid, to the day preceding the secondMonday of April next succeeding, shall bsar to one year. Provided, that If the person so listing his capilnt shall present a bona fide receipt to the treasurer of any county in this State, la -which auclv capital had been previously listed and taxed for the amount of the taxes assessed, and by him paid en the same capital for the same year, then tad ia that ease it hall be a receipt from paying taxes again on aach capital. . Sec. 14. When any person shall commence er gage to tbe baainess of dealing fa stocks of any description; or ta buying er shaving any kind of bills ef exchange, checks, drafts, bank notes, promissory notes, er other kind of writing obligatory, as mentioned in the sixty-second section of this act, after the day preceding the-second Monday ia April, In . any . year, the average- vafoeef whose personal property intended to b employed ia aach business shall net have been previously entered en the assessor's lUt for taxation, in amid con ary, such person shall report to the auditor ef the county the probable average value of the personal proper-ty by him intended to be- employed in soch business untii the day preceding the eececd ilsnday ha April thereafter, and shall pay Into tbe treasury of such county a sent which shall beat the same proportion to Uta levy for ail purposes, n the ar rage value ao employed, as the time front the day OB which be shall commence or. engage in such business, aa aforesaid, ta the 'day preceding tha second Monday ia April next succeediagAhall bear tft one year. ' ; ' ' : -. ...J-.- 8tc 15. If any psrson shall commence or ea-g??elnay holiness as aforeaald, and shall not, wi-'-Iaene moiili thereafter, report to Cie county auditor, and male payment to the.codnty treasa-rer, e ,before requirad. hm shall forfit.and pay doable the amount required to be paid bv the tare preceding sections, to, be Ascertained, as near as ma v be. bv the teaUmonv ef witnesses, and recov ered before .any justice of the peace, or la the court of common please by 1?il action; id the name ef the County treasurer, tor, the use of tha county, and process iseaed ut of the- Court of common pleat. In such actioo, snail be directed to the proper officer andmay be served in any ceua-ty ia. this state.' , -r; : ' .. .. Sec. 16. The president, secretary, er principal accounting officer ,of every canal er alack water navigation ccmpaay, railroad company, turnpike company, plank-road company, bridge company, insurance company, telegraph -company, or other joint stock company, except banking or other Corporations whose taxation is specifically provided for in this act, for whatever parposo they may have been" created, whether iileorporated Jby any law of this state or not, shall list for taxation, verified by the oath or affirmation of tbe person so-fisting all the per tonal properly,, wblch fchallj be held to include road bed, water and wood stations, and suelt other realty as Is necessary to the daily resiling operations of the rod, moneys and credits of such campaay or corporation, within the stale, at the actual valae ln money, in manner following: In aQ-casea return shall be made, to the several auditors of the respective counties where such property may be situated, together with a atate-tneut ef the amount of such property which is situated la each township, Incorporated village, city er ward therein; tut value of ail moveable property shall be added to the stationary and fixed' poperty and real estate, and apportioned to sacb wards, cities, incorporated villages, or townships, pro rnta, ia proportion to the value of the real estate and fixed property in said ward, city, incorporated village or township; and all property so hated shall be subject to and pay the same taxes as other property listed ia such ward, city. Incorporated village or township. It shall be tha duty of the accounting officer aforesaid to make retarn to tha auditor of state, daring the month- ef May of each year, the aggregate amount of all property, by him returned as required by 'the provisions of this act, to the several auditors of the respective counties in which the same may be located. . If -the county-auditor, to whom returns are mad, is of the opinion that false or Incorrect-vataatioas have been made, or that the property of the cor-poratioa or association has not been listed at its full value, or that It has not been listed in the location where it properly belongs, or iu cases where no return has been made to the county aunitor, be is hereby required to preceed to have the same valued and assessed ia the same manner as is prescribed in tha several sections of this act regulat ing the duties oT couuty auditors; provided, that nothing la this section shall be so construed as to tax any stock or interest in any joint stock Company held by the state of Ohio; provided, that every agency of. an insurance company incorporated by the authority of any other atatii or government, shall return to the auditor of th county in which the office or - agency ef such conipajiy raay .be kept, ia the month of May annually, the amount "ef the srrosa receipts of suthl apencv. which shall be entered upon the tax list of the proper county, and aubject to the aime rdle of tax- I alinn Yn, .11 I... . i. U 4 ation for all purposes that other property ia sub ject to at the plaee where located. ' bee. 17. The assessment of all persona proper-ty, moneys and credits, investments ia bonds, stock, joint stock companies or otherwise', and tha valuation oC all lauds and lots, and now structures which, nave not prevlonsly been valued aud placed on the duplicate, shall be made between the second flionoay of April aad tha third Monday? of Mav annually; and the assessor of .each to wnalllp shall. on os before the first Monday ef May ahuaally, leave wtui eaca person resident in His tqwoahtp, of full age, aud not "a married woman er insane person, or at the office, usual place of residence or ousiness' or t ueb persou, a written or priuted no tice, requiring auch person to make out for such Meeasor. a statement of tne oreoertv whivh. bv this act, he is required to list; accompauied with printed forms in blank of the statement required of such persons; and the assessors shall, at the lime he delivers such notice' and blank forms, re ceive from soch persons the statement of his or her, personal property, : moneys, credits,-invest ments in bonds, stocks, joint stock companies, or otherwise, verified bv his oath, unless such person shall require further time to make out such statement, in which case he shall call for such statement before the third Monday of May. Sec. Id. In every case where auy person shall refuse or neglect to make out and deliver to t he-township assessor a statemeut of personal property, moneys and credits, investments in 4oBds, stock, joint stock companies, or otherwise, as pro vided by this act, or ahall.refase or neglect to take andsubsciibe an oath or affirmation as to the truth of such statement, or any part thereof, which he is by this act required to verify by his oaUior af- brmation, or in case of in e sickness or apse ace of such person, the assessor shall, in every such case, proceed to ascertain the number, of each description of the several articles of personal property enumerated in the seventh seclioa'of this act, and the value thereof, the value of personal property subject to taxation, other than enumerated articles and the value of the moneys and credits, investment, in bonds, stocks and joint stock companies, or otherwise, of which a statement shall not have beeu made to said, assessor, as aforesaid, as the caaa may require; and to enable him to so do, he is heroby authorized to examine 'on oath or affirmation, any person or persons whom he may suppose, to have a knowledge of the articles, or value of the personal property, money's, credits, Investments in bonds, stocks, joint stock companies, or otherwise, which the person so refusiig, or sbsent or sick, was required to list. Skc. "19. In all cases in which the township assessors are- required, in eouseqaenca of the sickness or absence of the person whose duty it is to make out a statement of personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, or inconsequence of his neglect or refusal Cj make out or to be sworn to such statement to ascertain the, several items and value of such; personal property, moneys, credits, lifVestroents in.bonde, stocks, joiut stock companies or otherwise, if , the assessor shall be unable to obtain positive vhlence of the items and value of such property,, oioneys, and credits, he shall return such articles -and value as, from general reputation and hia own knowledge of facia and circumstances, be believes' to be a' correct list of, the articles and value of such property, moneys, credits, investments in bends,, storks, joint stock companies, or otherwUe, thai auch person would-be by this act required to list- -:, i- Sac. 29. Each township assessor shal), on or before the third Monday cf May. auuualty, make oat and deliver to the auditor of h county, in tabular form and alphabetical order, a list et lists of the names of the several persons, companies or corporations, In whose name any persona property, moaeys , ered its, inveatinents ia- bonds, stocks, joint stock companies, or otherwise, ahall bave been listed in his township, and be shall enter separately In appropriate columna,opposite aaeb name the aggregate val Ao of the aeveral species of per-sonalproperty enumerated ia tha seventh seciioa of this act, as attested by the persou req air d to list the same, ar as dstermined by the assesaor, making seperate lists of persons residing eutof aa incorporated town, and of persons "who are residents of any incorporated town; tha columns shall be accurately added op, and la every case where any person whose duty it. is to list any personal property, knoneya, credits, investments ia bonds', stocks, joint stock companies, or otherwise, for taxation, ahall have refused or neglected to list the same when called on for that purposa by thaaa-seasor. or to take and subscribe and Oath or affirmation, ia regard to the truth of bis statements ef personal property, moneys, credits, investments ia bonds, stocks, joint stock companies, or otherwise, or any part thereof, when required by theaseer, the assesaor shall enter opposite i.e name of. snch person in aa appropriate, column, the words, "refused to list," or '-refused to swear," and in svery ease where any person required to list property for taxation sh;itl have been absent or unable from sickness to liet the same, tbe u.btwor shaij enter eppssUe the name of saeh pernou. ln an aerU ate column, the word "absent," or 'f.-k't." " . ,-rttt 21. Etch towas' : e"5?3r tV time he la re rel y r t r ef t.TTSl '.9 r c liver to tiia t.l I ..t be ahall bave rectivi ffoa ft :&r.j required to list the same, arranged In alphabetical erder, and iha aaiiitor ahait carefully preaerva the. sum ia hiaonica for one year. - : .s.. t1 ' r Sac- 22. Each towashio assessor shall, annual ly, at the time of taking a list of personal proper ty, ainu uk a list r aii real property sltuaU in hi township, that shall have become aubject ta taxation since the last previous listing of property therein, with the vaiae thereof estimated agtrea-ably Jo the rules prescribed thereof by the ninth section of this act, and of all new build inga.er other structures of any kind of over one hundred dollars-in value," the valoe cf -which shall not bave bewn previonsly added to, er iadaded in tha vala-alioo of tiia land on which sucb structures have bean erected- and shall make return to theeoat.ty aaditor thereof, at tbe asm time be ta required by this act to make his return of persona property, in which return he ahal set forth the tract or lot ef real property on which each of each structures shall have beeu erected, tha kind of structures So erected, and the tree valae added to such parcel of real property, by the erection thereof aitd tha additional sum which It Is believed the land on which the structure is erected, would set t for at private sale, in consequence thereof, shall, b considered the value of auch new structure; and In ease ef the destruction by fire, flood, or otherwise, of any; buiraiag or structure of any klod, over eae baa-dred dollars Ln value, which shall have been erect ed previous to the last valuation of the land on which the same shall have stood, or the value of which shall bave-been -to, any former valuation of auch laud, the assessor ahait determine, as near as practicable, bow much less such land would sell for at private sate in consequence of such destruction, and make return thereof to the eounty auditor, aa In this section provided. . Sec. 23. Each township assessor shall take and subscribe an oath which shalT be administered by the auditor: or a magistrate, aad certified by.th officer administering the same, and attached to the return which he ia required to make to the eonnty aut-'itor, in the following form; I, , assessor for "" township, in the county of , do solemnly swear, that the value of all personal property, moneys, credits, investments iu bonds, stocks, joint stock companies, er otherwise, of which a statement has been made for roe by the person1 required by this act for assessment and taxation of alt properly to thia state, according to true-value to list the same, ia truly returned, aa aet forth , in such statement j that ia every case, where by law,-J, bave.lteea required to ascertain the items and value of the personal property, moneys, credits, inveatinents in bonds, stocks, joint stock companies,' or otherwise, of any person, company, or corporation, I have dilligent-. ly, and by the best means in my power, endeavored to ascertain the same; and that, a I verily believe, a full list, with tha value thereof, estimated by therulea prescribed by said act, is aet forth in the annexed tetarn; that In na ease, have I kaow-ingry, omitted to. demand of any person of whom, by said ectI was required to make auch demand, a atatement of the oeecriptioa aud value of per-sonal property, or of the. aim) ant of moneys, credits, investments i a bonds, stocks, ioiot stock earn- pauies.'or otherwise, which he was required to list. f - . , .... . or in auy way connive at any violation or evattioa of any of the requirements of said act, la relation to the listing or valuation of property, moneys, credit, investments in bonds, stocks, joint stock companies, or; otherwise, of any kind, for taxation. - ' v ' '" ; - DISTIICT ASSBSSOBS. .. - , Sro. 24. The eounty commissioners of each countr in this state shall, at their June eession.'in tha year one thousand eight bandredf and siity-fear, aud every sixth year thereafter, dlvide'their eoaaty into anUahl and convenient district, uot leas Uiaa the number of township fn their coun ty; au4 any county within tlia limits ef which there is a city, the eommi!sionere shall divide said city into districts, comprising within aach not leas than one ward, or more thau five, and no township, or ward ahall be divided in making such district, which district ahall be composed of contiguous territory; and the commissioners 'shall give notice by publication in some newspaper in the county, and if no newspaper la published , in the county, then by public uotiee set up ia each township end ward, at the usnal place of holding elections, setting forth the bouudaries of districts ta cities, and the qualified elector of snch districts shall, at tha October election "in the year eighteen hundred and sixty-four, and every sixth year thereafter, elect KomVcitizeii of such district, having' the qualifications of an elector, aa assessor of real property within such district ; ' the judges of election shall keep a seperate poll book for the election of said assessors, and the, returns thareof, duly certified as ia other canes, shall be made to tbe eonnty auditor, who, with 'the. clerkof the court of Com mon pleas and probate judge of the eonnty. Snail pn the same and declare the result; and the auditor ahall, within tea daya after opening each returns, give not'ee to each of the persons elected of his election. And whenever the commissioners have failed to district their county at their June session, in accordance with the provisions of this act, it shall be their duty to district said County at any subsequent meeting of tha board prior to the firstMonday of April ensuing. : .. bzc llo. iach person elected to the office or district assessor shall be forthwith notified by the county auditor of his election; and each, person so elected shall, within ten daya after receiving such notice, hie with such auditor his bond payable to the state of Ohio, with at least one god freeholder surety, to the acceptance ef the eounty auditor, in the penal sura of two thousand dollars, conditioned that be will diiiigentty, faithfully and Impartially perform all and singular the du tie enjoined on him by this act, and he ahall, moreover, take and subscribe- du said bond an oat b that he will, according to the best of hi judgment, skill and ability, dilligantly, faithfully and impartially perform all the duties enjoined on him by this act; and if any person so elected shall tail to give bond, or shall fail to take an oath as la required in this section, within tha time therein prescribed, tha office to which ho was elected shall , be considered vacant. ; ' . ' . ' : " - Sec. 26. If there shall be a vacancy for the cause aforesaid, or from auy other eaese,or if there shall be a failure to elect in any district of any eonnty, such vacancy or office shall be forthwith filled by the auditor, treasurer and recorder of the county,' or any two of them, by the appointment of auy Competent aad suitable citizen ef lh ir couuty wiio will accept and perform the duties of sucb office, who shall give bond and take-aa oath, of offioe aa is reqairad in the foregoing section-; Sec 21. It shall be the duty ef eaeh district assessor to make out from the maps and description furnished .him by the county auditor, and from such other sources of information as shall be la his power, a correct and pertinent description of each tract aud lot of real property In hia. district; and when he shall deem, it necessary to obtain aa accurate description of auy Seperate tract or tot ia his district, he may require tha owner or ecenpter thereof to furnish, the same, with iny titf papers lie mav have in his possession; and if such earner er cccnpler.opon demand made for the aama, ahait negieci or -rea e to furaulva satisfactory descrip-tloa of soch parcel ef real property te such aases-sothe may employ a competent surveyor to make cat a.deecriptioa of the bo a ndariea and location thereof, and a statement of lht quantity of land therein, and the expense of such sarvey Shalt be returned by aach assessor to the auditor' of bjs county, who ahall add the same to the tax assessed upon sucb real property; and ft shall be coll acted by tba treasurer of tha eonnty' with auch'tax, and when ftollocted, shall be paid on demand to the parson ta whom, the same is due and be shall, in all cases, front actual view, aad rem) .the best sources of information within his reach, detdrmiac as near as possible tho truo vain of each seperate tract and lot of rent properly in his dintrict,ac-cerdiag to tha rules 'prescribed hy this act for valuing real property; aud he aha'i oale in his f !st-book,aeperately,tli vnlue vf alt houses, inUIi, and other buildings, which axce J one LanJraJ la vain, on any tract of 1 3d c :her than, town lots, which sha'i b tarried -out as a part of t valaaof such tract; ba shall also enter on Lis plat- bock the r4acSs tf acre cf ir. !o-viar.d, --el mi, : : its! tle nnrc ler cf.acrs of.raeadaw end I'io nitnbr of acres ef wo li"l ia e,cN trert, n r --r fi rr , r-. Icr t -9 f ""- r '" c - ' r sor tot-V. ' i.Li'.-..:j til t 1 ' c :dr imprevemouw, he U breby re ,j..itoi.c,f wi; the ceaseat of the owner or Accopant thereof, and fally to examine all buildiaga and structures of whatever kind, which are not by this act expressly exempted from taxation. ' Sxc. 29.- Each dis'rlct assessor shall, on or before tba first Monday of July, ona-tbonaand eight baadred aad fifty-nine, and every sixth year thereafter, mke out and deliver to the auditor of his eounty, return, in tabular form, contained In a book te be famished him by snch aaditor, ef tbe amount, deacrfptioa and Value of tha real property aubject to be listed for taxation in his district, which re tor ahall contain: 1st Tba names of "the several persons, companies or- corpo ratio as, iu whose names tha aevsrai .tracts of real property, other than town property, ia each township within hia district, ahaJJ have been listed; and in appropriate columur, eppoaito each name, the description of each tract, designating tbe number of acres, the umber of tbe section, sad tha- part thereof, and of tha township or survey, listed fa such- name, and the valae ef each seperaue tracts, as determin ed by tha assessor. 2d. The names of tha several parsona, companies or corporations, ta whose amea tka aavaral lou of real property In each tow in hia district, ahall have bean listed; and in the appropriate columns, opposite each name, the ascription ef each lot, and the valae thereof, as determined br the assessor: aad sack descrioUoa shall designate the town and number of tha lot, and the part thereof; and if part of a let Is listed, It shall state the number of feet along the princlpil street on which it abuts. If the name of the owner of any tract of land or lot shall be unknown, tha word "unknown" ahall be entered la the column of names opposite said tract or lot- If such land ba situated in the Virginia military district or is not embraced ia any land district, itahall set forth the original survey or surveys, part er parts thereof, contained i a each seperate tract ao listed. Skc 30. The district assesaor, at the tima of making tha assessment of real property aubject to taxation, shall enter in a seperate list, pertinent descriptions of all burying grounds, puWio bosses, house nsed exclusively for public worship, and institutions of purely pnblic charity, and public buildings and property used exclusively for any paWio purpose, with the lot er tract of land on which such house or iestilutioa ar public building ia situated, aad which are by thia act exempt from taxation; and he shall value such houses, buildings, property, lots and tracts of land, at their true value in money, ia the same manner that ha is required to value other real property, designating Iu each case the township or town, and number of the school district, or tha name or designation of the school, religious society or institution, to which aach house, lot or trsct belongs; or if such property is held and used for other public purposes, he shall state by whom or bow it ia held. Dimes or couffTV auditors. Sxc 31. Tbe county, auditors of each eonnty shall, as soon as practicable, after the first day of March, one thousand eight hundred aad fifty-nine and every sixth year thereafter, make out and deli v-. er to the assesaor of each district I a hiscoaaty. an abstract from the books in his office, containing a description of each . tract and lot ef real prope.lv situate within snch district, with the nam of the owner thereof. If known, and the number of acres or quantity of land contained therein, as the same shall appear on his books; and also, a map of each township and Iowa witbia each dfetiict, with, auch plat books as may be necessary to " enable the district assesser to make. a correct plat of each section anrvey and tract In his district. ; Sxc 32. Bach county auditor ahall add to the value, as re turned by the assesaor, of all personal property, and of all moneys, credits, investments in bonds, stocks, joint stoca companies or otherwise, which the owner or other person la behalf of the owner, whoso duty tt ts made by this act to list toe same, nas retuseti or neglected to list, or to tha value of which such parao ahall have refused or neglected to swear r affirm, wbaa. ren aired ss to do, in bedieBc to the provisions of this act, fifty per oeutam an the value aa returned by the assessor; and in ail Cass wbaa tha party, oa demand. reiasea u swear to any part or the return, ths assessor shall return, "refused to swear as to the wkola amount. f Sao. 33. If any person required to list property lor taxauon, snail nave Deen prevented by sickness or absence, from giving to tha assessor aueh state ment, such person, or bis agent having charge ef sues property, may at any time before- the assessment of taxes thereon by the county auditor, make oat aad deliver to th county aaditor, a atatement of the aama aa required by this act; and the count v auafior shall in such case, make an aatry thereof ia uia return lor Hie proper township, and correct the corresponding item or items! a the return made by the assessor, as the case may require; but ao uca statement snail be received by the couaty aa ditor from any person who shall have lefnaedor neglected to make oath to his statement when required by the assesaor, agreeably to the provisions of tba twenty-fifth section of this act, nor from any parson, unless be shall make and file with the couaty auditor, an affiJavit that tha parson required by this act to list the same, was absent from his township, without design to avoid tha listing of his property, or was prevented by sickness from giving to the asse-sor the required statement, when called on for that purpose. If from a careful ex amination of the returns made by the district assessors, tba county auditor ahall discover that any tract of land or town let, or part of either, in his county, shall have been emitted in the returns of soch assessors, he shall add the same' to his list of real praperty, with th name of the owner, and shall forthwith notify tbe assesaor in whose returns such omission occurred thereof, who shall forthwith proceed to ascertain, and return to the couaty auditor th vala of the tract er lot, or part thereof; or in case of the Inability or neglect of the assessor, tbe auditor may ascertai the value of such tract or lot, or pan thereof, and add the same to the list of real property. Sec. 34. The county auditor, if he shall have reason to believe, or b informed that any person has given to th assessor a falsa, statement of the personal property, moneys or credits, Investments in bonds, stocks, joint stock companies, er otherwise, or that tha assessor ha not returned th full amount required to be listed in hia ward er town ship, or ha omitted or made an erroneous return of any preperty, moneys or credits, investments a bond, slocks, joiat stock companies, or otherwise, which are by law .aubject to taxation, ahall proceed at any time before the final settlement with the couaty treasurer, to correct the return of the assessor, aad to charge snch person u the duplicate wiili tha proper amount of taxes; to enable him to do which, he is hereby authorized and empowered to fesner compulsory process, and require tne attendance of aay persoa or persona wham be may sappoe to hav a knowledge ef the articles or value ef th personal property, moneys er Credits, investments ia bonds, stocks, joint stock com-, pa Dies, rtarwise, and examine snch parson or persons, oa oath er affirmation, in relation, to such sUWunent or retara;.and Tl shall be the duty ef ths aaditor ia all such eases, to notify every sach person, before making the entry en the duplicate, that he may have aa opportunity of showing that his statemsot or return of the assessor waa correct; aad th county auditor shall, ta alt aueh easee,fUe ia his office a statement of th facts or evidence upon whiebbe made sach correction; but ha a hail, ia o ease, reduce tbe ameaat retarned by the assessor, withsat tb written, assent f th aodltor of stato, given oa a Statement of facto submitted by the couaty and Iter That ia all esse la which any perron shall make a false - statement ef the a-mount of property for taxation, to evad tb payment of taxes, ia who! r in part, th psrson run-kin? sock false statement, shall, ba liable for ad pay all costs and expenses, that maybe i near red under the previsions ef this act, and the aamefeea and coats shall b allowed aad paid aa is-vow or may be allowed by law, for similar service, and if not paid may bs collected beore aay j out ice ot the proper county ,by.ult In the name f the eonnty coramrssiouers,bat in all casea under tUis acl4K:Wete tha statement s'.,.i be fouuJc'orrect, and edicts. Ilantd evade tiia pay.-.ie&t cf tazeth Cc-'-s anJ ereiea iTiarred tvjJer tL.is act, shall be p-a l oil of i!ic5ae'y,oa t.'. or-sf cf t'id csul't ajj.';;r. Zic l ila-'-t ei-.:y xZ'.t t',li, t. -. ta time, correct aay errors whlcV i -s " 7 f . la ha asm f Lis c zr, la th v: jai. t, t c:"; cr q-aatity of rev ff.ifr : Uf .1 r f tsa'i ss. r h-- t tf ' -- i- 1 f : a. i M!i ; m -,.ia c. .... J t-r .. t )(.;:, a ..i' v.. r r-wi this actorapou th wrltt. order nn osJr ts mad upea a statement r fact aubuditad la th auditor ef atato la writlbg., . . - , c; 35. Each easaty auditor ahall eorrectthv vai-aatioa ef eay parcel cf real prcparty, oa which aey new strnetur et ever one hundred dollar la veJ j may bav been erected, or oa which any structat of the Uke. valae shall teve beea destroy a- ratably to the return thareof made t a accordance; lib the provisions ef this act by the assessor, and assess th taxes upoa auch corrected vaiaalisa. Sxc 37. Eacfc couaty udltoi ihail snake est and transmit to tha auditor f state, before Ci first day of September annually, a statement ef lit aggregate vala of th taxable properly la fc Is Coma ty and of lb total amoaat of taxes, for ail purpose assessed lharson for that year, and lie sbaU anal. eat aad transmit by mail to lb auditor et state, ea or before the first day of October ta every year, a complete abstract of the duplicate of bis county, hs shall also, at tha same time, make eat and trans mit to tbe auditor of state an abstract ef the aom-ber and valae of ch ot lb enumerated articles. the value of merchants and roan niacin rer' stock and th value of other personal property, sneney credits, investments ia beads, stocks, joint stock companies, or otherwise, aad the Vala cf all ether articles of personal property as returned by the . township assessors, or aa fix ad by tbeuaty board of equaiizalioH; said abstracts shall b made eat . in such form as the aaditor of state shall prescribe ' and ahall also make out aud transmit to Use auditor ef state, before the fourth Monday of October, on thousand eight hundred and fifty -nine, and evarr sixth year thereafter, a complete copy of th fraud listef real property ef each county as it shall stand upon lb duplicate of that year. Src. 3S. If the eonnty treasarer shall asBBsbl to collect, by distress, or otherwise, tha taxes which have been, or bereafter shall a aensssad ap-on any person or corporation, or u aay execntor, admiuislrator. guardian, receiver, accounting a Clear, agent or factor, such treasurer shall apply t the clerk of tb coartof common pleas ia hie couuty, at any time after his annual settlement with the eonnty aaditor, and aaid clerk shall eauss a Bo-tic t b eerved cpon such per a, corporation, executor, administrator, guardian, receiver, accounting officer, agent or factor, requiring tilm 'orthwitn. to show causa why he should not pay snch taxes; and if be shall fait to show aufUcisac cause, aaid eoort, at the term to which said aotie is returnable, ahall eater a rule against him for th . payment of such taxes, aad ths coat of" such proceeding, which rule shall have the sums force and effect as a judgment al law, and be enforced by at tacbment or execution, or such proc as may be " directed by tha court. cou-vrr boabds roa th kquauzatiob or lrat rxo-.: ..."'-: rxrrr. ' Pre 33. rhe county auditor, the eounty surveyor, the county commissioners or a majority them, shall form a eonnty board for theqnaliza-tion of the real property ef their county, with the exception ef th real property in th city of Cla-cinaati, which shall be equalised by a special board, as hereinafter provided. They shall mtt oa the first Tuesday after th first Monday 0 September, one thousand eight hundred and fitly-nine, aud rv- j-ery sixth year thereafter, at the auditor's ofDce, la the several counties, when ths eonnty aaditor shall lay before them the returns ef the real property, made by th several district assess re f such county, with the additions he shall, have mad thereto, and having each taken aa oath fairly aud impartially to equalize the vain of the real estate of auch county, agreeably to the provisions ef this aet, they ahall Immediately pioceed to equalize such valuation, ao that aach tract or Jet sbail be entered oa the tax list at Its true valae? and for this purpose they shall observe tha following rules: 1st. They shall raise th valuation of sach tract aud lots of real properly as, Jn their opinion, bav been returned below their true value, to such pric or aura as tbey may believe to be th era vala thereof, agreeably to th rnlee prescribed by thia act for the valuation thereof: 2d. Tusy ahall reduce tbe valuation of aach tract and lota as, ia " their opinio a, have beeu returaed above tbir true value, aa compared with th ararag vaiuatioa of the real property of aach county, ha via g du regard to the relative aituation, quality ef soil, Improvement, natural and artiSciai advantages, possessed by each tract and lot- 3d. Tny ahaU aot red ace the aggregate Valoe thereof, as returned by the assessors, wilh the . additions mad thereto by tha auditor, aa hereinbefore required; tb County aaditor shall keep an accurate journal or record ef the proceedings and orders ef aaid board. . . . Sxo. 40: There ahall b a epecial board for the equalization of th real property ia th rty t-Cincinnati, to be composed ef th county auditor and six eitizena ef said city, to b appointed by th city council; aaid board shall meet at th auditor's office in Cincinnati, ou th fourth Mondar of October, one thousand igbt h una red aud fifty- nine, and every sixth year there after, and shall have power to equalize th vain ef the real property within the city of Cincinnati, aad shall b .' governed by the same rules, provisions aad Ilmila lions that are prescribed in th proceeding section for the government of th couaty boa roa for th equalization of property. i , . Sxc. 41. Each county aaditor shall, oner before the first Monday of December, one thousaod eight hundred and fifty-nlue.and every sixth year there--after, make out and transmit to tha auditor of stats an abstract of the real property ef aach town, hia in hia eounty, ia which It shall set forth: 1U Tne number of acres, exclusive ef town lots, returned by tha several assessors in hisaoantv. with) aach additions as shall bava bee a toad thereto. 2d. The aggregate value f ail soch real preperty, other than towa lots, as. returned by tb sverel assessors of bis county, iaelusive of uch addi tions as shall have been mad -thereto, a ader tb paovisiona of this act.' 3d. Th aggregate Valueof the real property ia ach town in his county, as return id by the several assessors, with sach addi tions as shall have been made thereto. " sTAva boa so or xq.cauiatio. Sbc 42. The state board, of eaualixalioB shall .' consist of one member from each asaatorUl district of the stele, except the firet -district, which hsU bs eslilied to lor members, all f nbora s'tail hav tha qualification of electors ; and tha qairU-fiad electors of sach senatorial district siial'. attb , October election, in the year -one theasaai etht baadred and fifty-Bine, and every sixth year Itier-after, elect persons to serve aS ntembsr of ancht ' board ef equalization, la accordance with the pre--visions, of this, section and tba ret o roe cf th poll-bonks and certificate of electioa shall be gojr-. eraed by tha Law regulating the- aleetis X set.i-' , torsj and-' ia case f vacancy ia each &o t;!irr-by death, reateatloBs r -Uerwivtli ovsmor. of the state ahall hav power t appolat a rern who ahaU be a resilient Jcior ef tlte- ts'riet vacated, t 11 snch vacaaeyi a as. b Is ta-formed thereof: the auditor of state shall, ty virtus of hi office, be a Dmbr of this bomri, Thw said board shall meet at Ceinmbusoa tha firt loa- day.of Nevembef, oae thosTsnttd eight hundred aM . fifty-nine, and every sixth yer thsrealior, snd th members thereof ahall each uks a 4th or C".rrn-7 tloa, that h will, t the bast f bis kewldgeaDd ev : bilityi so far. the duty devolve epe bitn, r-"J ize the valuation of real preperty among th sers-ral counties and towa in the stele, aocorJ'.r - Tr th rules prescribed by till act for rsiileq- ad equalizing Ut vsia of real property t and li-lr received from the a alitor of state tl ajtrc'.a el' real property transmitted to, ktrri. by t' a -ornl . eoaoty auditors, aaii bovd ahall procce 1 la ; ' ,.;- ' ize the same am org the several tawnsaicv-.-.e' . sV iL - a . 1 a 1 . a t i Uwv sVMae. tm Aim nr4nHr rw, a rrta?r. lib 4 wry suaii mqh 10 in .Srvilo v.Iaii. r Uia real property or very county wuiri they h;t betiev to b valued bclowlts true Talus ia money, sucb per eestam.ia eacn case, es wi!l re! t'i sameteiutm value in moay. Tay l.aJI deduct from thea;-Te gl valaaiiea f Cj rel property of every c-aty, wtlch they shi3 ba'r to be valaed al;vo lis trae vslo ta ww, t.H per Centura, ia each, cam, as. wUl nrioc t..os.-w to its Ira vain la ne-y. S J. If they s.'.-'l tw-liev that n-Vit snJj ntlcs r. -air. tie vu!a--' .' js cf l'-at-Ll preperty of any t- vu er lev . i.j - cou;:, et cf c'iatvtl pr-v.-ty rf S'"v - : It torr.s, to r rai, er t5 h r . , r-T." cr Tv -i-iEg t-s t .':er iir-J wi.j'i r wii'dut ;..;. : trr . s- 1 r--'3,l t '".ht-r? f er t f" .1 f T' .:-';?' t r a U .i".f i', r . ' .-.,.., ... . .